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Professional Tax For The Financial Year 2016-17

Admin 2017-02-21




Professional tax is a tax levied by the various State Governments of India on salaried individuals, working in government or non-government entities, or in practice of any profession, including Chartered Accountants, Doctors, Lawyers etc or carry out some form of business. This form of tax is in practice for a long time and States were conferred the power of leveling the Tax under Clause (2) of Article 276. The rate at which Professional tax is charged is based on the Income Slabs set by the respective State Governments. However the maximum Professional Tax that can be levied by any State till date is Rs 2500/-. The total amount of professional tax paid during the year is allowed as Deduction under the Income Tax Act. The professional tax is a source of revenue for the State Governments which helps the different in implementing schemes for the welfare and development of the region.

Professional Tax is deducted by the employers from the salary of the salaried employees and same is deposited with the State Government. For other individuals, they have to directly pay it to the Government or through the Local Bodies appointed to do so.

For the Financial Year 2016-17, few states have made some alteration which has been updated in this post. Any further changes or revision, I come to know will be updated at the earliest.

Let’s look at the Professional Tax Slabs of the States which levy the Professional Tax:-

 

 

Andhra Pradesh

Monthly Salary

Professional Tax Levied (P.M)

Up to Rs 15,000/-

Nil

Rs 15,001-Rs 20,000/-

Rs 150

Rs 20,001/- or Above

Rs 200

 

 

Assam

Monthly Salary

Professional Tax Levied (P.M)

Up to Rs 10,000/-

Nil

Rs 10,001- Rs 14,999/-

Rs 150

Rs 15,000- Rs 24,999/-

Rs 180

Rs 25,000/- or Above

*Rs 208 & 212

*Professional Tax is payable @Rs 208 for first 11 months and Rs 212 in the last month.

 

 

Bihar

Monthly Salary

Professional Tax Levied (P.M)

Up to Rs 25,000/-

Nil

Rs 25,001-Rs 41,666/-

Rs 83.33

Rs 41,667-Rs 83,333/-

Rs 166.67

Rs 83,334/- or Above

Rs 208.33

 

 

Chattisgarh (Exempted as per the Notification dated 31/03/2011)

Monthly Salary

Professional Tax Levied (P.M)

Up to Rs 12,500/-

Nil

Rs 12,501-Rs 16,667/-

Rs 150

Rs 16,668-Rs 20,833/-

Rs 180

Rs 20,834-Rs 25,000/-

Rs 190

Rs 25,001/- or Above

Rs 200

 

 

Goa

Monthly Salary

Professional Tax Levied (P.M)

Up to Rs 15,000/-

Nil

Rs 15,001-Rs 25,000/-

Rs 150

Rs 25,001/- or Above

Rs 200

 

 

Gujarat

Monthly Salary

Professional Tax Levied (P.M)

Up to Rs 5,999/-

Nil

Rs 6,000-Rs 8,999/-

Rs 80

Rs 9,000-Rs 11,999/-

Rs 150

Rs 12,000/- or Above

Rs 200

 

 

Jharkhand

Monthly Salary

Professional Tax Levied (P.M)

Up to Rs 25,000/-

Nil

Rs 25,001-Rs 41,666/-

Rs 100

Rs 41,667-Rs 66,666/-

Rs 150

Rs 66,666-Rs 83,333/-

Rs 175

Rs 83,334/- or Above

*Rs 208

*Professional Tax is payable @Rs 208 for first 11 months and Rs 212 in the last month.

 

 

Karnataka

Monthly Salary

Professional Tax Levied (P.M)

Up to Rs 14,999/-

Nil

Rs 15,000/- or Above

Rs 200

 

 

Kerala

Monthly Salary

Professional Tax Levied (P.M)

Up to Rs 1,999/-

Nil

Rs 2,000- Rs 2,999/-

Rs 20(120)

Rs 3,000- Rs 4,999/-

Rs 30(180)

Rs 5,000- Rs 7,499/-

Rs 50(300)

Rs 7,500- Rs 9,999/-

Rs 75(450)

Rs 10,000- Rs 12,499/-

Rs 100(600)

Rs 12,500- Rs 16,666/-

Rs 125(750)

Rs 16,667- Rs 20,833/-

Rs 166(1000)

Rs 20,834/- or Above

Rs 208(1250)

Payable Semi Annually. In bracket Professional Tax payable Semi Annually is mentioned.

 

 

Madhya Pradesh

Monthly Salary

Professional Tax Levied (P.M)

Up to Rs 15,000/-

Nil

Above Rs 15,001/-

*Rs 208 & Rs 212

*Madhya Pradesh levies Professional Tax @ Rs 208 for 11 months and Rs 212 for the last month.

 

 

Maharashtra

Monthly Salary

Professional Tax Levied (P.M)

Up to Rs 7,500/-

Nil

Rs 7,501-Rs 10,000/-

Rs 175

Above Rs 10,001/-

*Rs 200 & Rs 300

*Maharashtra Government levies Professional Tax @ Rs 200 for 11 months and Rs 300 for the last month.

**Women who earn Salary up to Rs 10,000/- per month are exempted from paying Professional Tax.

 

 

Meghalaya

Monthly Salary

Professional Tax Levied (P.M)

Up to Rs 4,166/-

Nil

Rs 4,167- Rs 6,250/-

Rs 16.50

Rs 6,251- Rs 8,333/-

Rs 25

Rs 8,334- Rs 12,500/-

Rs 41.50

Rs 12,501- Rs 16,666/-

Rs 62.50

Rs 16,667- Rs 20,833/-

Rs 83.33

Rs 20,834- Rs 25,000/-

Rs 104.16

Rs 25,001/- Rs 29,166/-

Rs 125

Rs 29,167/-Rs 33,333/-

Rs 150

Rs 33,334/- Rs 37500/-

Rs 175

Rs 37,501/- Rs 41,666/-

Rs 200

Above Rs 41,667/-

                         *Rs 208

*Professional Tax is payable @Rs 208 for first 11 months and Rs 212 in the last month.

 

 

Orissa

Monthly Salary

Professional Tax Levied (P.M)

Up to Rs 13,304/-

Nil

Rs 13,305- Rs 25,000/-

Rs 125

Rs 25,001/- or Above

*Rs 200 & Rs 300

*Professional Tax will be payable @ Rs 200 for first 11 months and Rs 300 in the last month.

 

 

Tamil Nadu

Monthly Salary

Professional Tax Levied (P.M)

Up to Rs 3,500/-

Nil

Rs 3,501-Rs 5,000/-

Rs 16.66(100)

Rs 5,001-Rs 7,500/-

Rs 40 (235)

Rs 7,501-Rs 10,000/-

Rs 85(510)

Rs 10,001-Rs 12,500/-

Rs 126.67(760)

Above Rs 12,501/-

Rs182.50 (1095)


Collectible Semi- Annually. In bracket Professional Tax payable Semi Annually is mentioned.

 

 

Telangana

Monthly Salary

Professional Tax Levied (P.M)

Up to Rs 15,000/-

Nil

Rs 15,001-Rs 20,000/-

Rs 150

Rs 20,001/- or Above

Rs 200

 

 

Tripura

Monthly Salary

Professional Tax Levied (P.M)

Up to Rs 5,000/-

Nil

Rs 5,001- Rs 7,000/-

Rs 70 (420)

Rs 7,001- Rs 9,000/-

Rs 120(720)

Rs 9,001- Rs 12,000/-

Rs 140(840)

Rs 12,001- Rs 15,000/-

Rs 190(1140)

Rs 15,001/- or Above

Rs 2496(208)

Collectible Semi-Annually. Amount given in bracket is the Professional Tax payable Semi Annually.

 

 

West Bengal

Monthly Salary

Professional Tax Levied (P.M)

Up to Rs 8,500/-

Nil

Rs 8,501-Rs 10,000/-

Nil (from 01/08/2016)

Rs 10,001-Rs 15,000/-

Rs 110

Rs 15,001-Rs 25,000/-

Rs 130

Rs 25,001-Rs 40,000/-

Rs 150

Above Rs 40,001/-

Rs 200

 

 

States and Union Territories where Professional Tax is Not Applicable

Arunachal Pradesh

Andaman & Nicobar

Chandigarh

Dadra & Nagar Havelli

Daman & Diu

Delhi

Haryana

Himachal Pradesh

Jammu & Kashmir

Lakshadweep

Nagaland

Punjab

Rajasthan

Uttaranchal

Uttar Pradesh


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